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TMI Blog2018 (12) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... need to be classified accordingly. There is no hesitation in upholding the classification of imported goods under CTH 38231119 as determined by the Assistant Commissioner and Commissioner (Appeal). Benefit of N/N. 21/2002-Cus dated 1st March 2002 - Held that:- In absence of any findings from the authorities below in respect of this claim made by the appellants we are not in position to render independent finding on this plea. Accordingly matter needs to be remanded back to adjudicating authority for consideration of the claim of exemption under Sl No 491 of Notification No 21/2002-Cus dated 1st March 2002 available to imported goods classifiable under CTH 38231119. The matter needs to be remanded to adjudicating authority - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 315037 3 691964 18.07.06 Kortaacid 1655 857563 315037 4 697592 08.08.06 Kortaacid 1655 869537 319436 5 699125 14.08.06 Kortaacid 1655 869537 319436 6 701364 04.09.06 Kortaacid 1655 869537 319436 7 704579 11.09.06 Stearic Acid (Pace 1838) 940586 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter heading 38.23 goods under this heading consist mainly of stearic acid and palmitic acid with small proportion of other fatty acids. As per exclusion clause other fatty acids of purity 90% or more are excluded from this heading. Thus a Show Cause Notice dated 22.12.2006 was issued proposing to classify the imported good under heading 38231119 and for demanding differential duty along with interest. 2.3 Show Cause Notice was adjudicated by the Assistant Commissioner as per the order referred in para 1, supra. On appeal Commissioner (Appeal) upheld the order of Assistant Commissioner. Hence this appeal before us. 3.0 In their appeal, appellants submitted that a) Goods imported by them merit classification under CTH 38231190 and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ---- RBD 38231119 ---- Others 38231190 --- Other Stearic Acid or Stearin 5.2 There is no dispute about the fact that imported goods namely Stearic Acid and KortAcid have 54-58% of Palmatic Acid and 40-45% of Stearic Acid. As per the published literature palm stearin contains about 40- 60% of palmitic acid (C-16 chain), remaining being steric acid (C-18.0) and Oelin (C-18.1 C-18.2). Hence the imported goods answer to the definition of palm stearin and need to be classified accordingly. 5.3 On the basis of discussions as above we have no hesitation in upholding the classification of imported goods unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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